Sales Tax Instructions

Sales Tax Instructions, 2009
I am directed to refer to Board‘s letter No.1/6-STB/2003- Pt dated 28.04.2006 on
the subject noted above and to say that the decision of Collector‘s Conference
communicated vide para (ix) of the above mentioned letter may be read as follows:-
―Refund of input tax claimed to the extent of fake invoices be rejected. However,
remaining portion of refund should be sanctioned subject to verification of
payment of input tax.‖
2. The Collectorates are advised to process the refund claims in the light of
above mentioned clarification.
[Issued by the CBR., Islamabad, (Sales Tax & Federal Excise Wing), under the signature
of Mr. Khalid Mahmood, Second, Secretary (STM), addressed to the Collectors, Large Taxpayers
Unit, Karachi/ Lahore, the Collectors, Audit/ Enforcement/Hqrs., Sales Tax House, Karachi, the
Collectors, Collectorate of Sales Tax & Federal Excise, Lahore/ Faisalabad/ Gujranwala/
Rawalpindi/ Peshawar and the Collectors, Collectorate of Sales Tax & Federal Excise,
Hyderabad/ Quetta/ Multan.]
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C. NO.5/8-STB/2005 DATED 21 ST MAY, 2006
SUBJECT:
NEGATIVE LIST OF TARIFF HEADINGS –SRO 530(I)/2005
AND SRO 70(I)/2006
The undersigned is directed to refer to the subject cited above and to say that the
Board is pleased to make the following changes in the negative list of PCT headings
issued vide Board‘s letter of even number dated 3.4.2006:
i. 8415 (excluding air conditioning machines and air handling units having
capacity of 4 tons and above)
ii. 8472 (excluding 8472.9010)
2. The effect of above changes shall be that air conditioning machines and
air handling units having capacity of 4 tons and above shall be excluded from the
negative list while all other conditioning machines etc. classifiable in PCT 8415 shall
remain chargeable to sales tax. Similarly automated teller machines (ATM) shall be
excluded from the negative list while other items classifiable in PCT 8472 shall remain
chargeable to sales tax.
[Issued by the Government of Pakistan, Revenue Division, C. B. R., Islamabad, (Sales
Tax & Federal Excise Wing), under the signature of Mr.Wajid Ali, Secretary (ST&FE-Budget),
addressed to the Collector of Customs, Model Customs Collectorate, Appraisement / Preventive/
Port Qasim, Karachi, the Collector of Customs, Lahore/ Sambrial (Sailkot)/ Faislabad/
Rawalpindi/ Peshawar, the Collectors, Collectorate of Customs, Sales Tax & Federal Excise,
Hyderabad/ Quetta/ Multan, the Collector, Large Taxpayers Unit (LTU), Lahore,(Enforcement/